Substantive Procedures to Examine the Cutoff Assertion for Accounts Payable

question 6

Multiple Choice

Substantive procedures to examine the cutoff assertion for accounts payable include:

• A)selecting a sample of vouchers and agreeing them to authorized purchase orders.
• B)selecting a sample of vouchers and agreeing them to the purchases journal.
• C)selecting a sample of receiving reports around year-end and comparing dates on related vouchers to dates in the purchases journal.
• D)recomputing the mathematical accuracy of a sample of vendor invoices.

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Definitions:

Hallucinogens

A class of psychoactive substances that cause perceptual, sensory, and cognitive distortions, often used recreationally or in spiritual practices.

Motivational Interviewing

A counseling approach designed to strengthen personal motivation and commitment to a specific goal by eliciting and exploring the person’s reasons for change.

Develop Discrepancy

A motivational interviewing technique aimed at helping individuals see the gap between their current behavior and their personal goals or values.

Express Empathy

The act of communicating understanding, compassion, and sensitivity towards another's feelings and experiences.